Scope of Sec.40A(9) with respect to contributions towards Employee's Welfare Cooperative Society.

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....tober 3, 1988 Instances have come to the notice of the Board, where Assessing Officers have allowed deduction in respect of contributions made to Employees' Welfare Co-operative Society at the time o....

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....tive Society. Therefore, any contribution made to such Employees' Welfare Society should not be allowed as a deduction in the case of the employer Company in view of Section 40A(9) of the Incometax Ac....